ALKEN LABORATIORIES LTD Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THIS petition has been filed, in effect, to seek a writ of mandamus restraining the income-tax authorities from proceeding further in pursuance of the notice under Section 143(2) of the Income-tax Act, 1961. .

(2.) THE contentions before the court on behalf of the assessee have been two fold, one, that there is no jurisdiction in the assessing authority to issue a notice under Section 143(2) of the Act, and, secondly, there is no material on the basis of which this notice could be based.

(3.) IN so far as the notice is concerned, this court cannot hold that there is no jurisdiction in the INcome-tax Officer to give notice. IN so far as the clarifications on which the notice was given are concerned it has been sufficiently indicated in the notice. The court is not inclined to interfere on the notice.